Disclaimer
Effective 28 August 2026
Everything published on this site is general information about US federal tax as it applies to Americans living abroad. It is not advice about your return, and reading it does not make you a client. An engagement begins when an engagement letter is signed.
Figures carry the tax year they belong to. Tax law changes, and a page that was correct on its stated date can be overtaken. Where a figure or procedure changes, the page is updated and the change is listed at the foot of this page.
Sources cited on this site are the primary ones: the Internal Revenue Code, Treasury regulations, IRS publications and revenue procedures, 31 CFR for FBAR, and the Social Security Administration's list of totalization agreements. Where a statement is my professional judgement rather than a citation, it is written as such.
No outcome is promised. Most clients abroad owe nothing once the return is prepared correctly; that is a description of a pattern, not a prediction about you.